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Beard,Tanner,Williams Are Operating as a Partnership

question 26

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Beard,Tanner,Williams are operating as a partnership.The capital account balances at December 31,2013 are $254,000,$195,000 and $286,000 respectively.Record the entries for the following independent situations.
a.The partners vote to admit Sturges.She is going to invest $150,000 for a 15% interest in the partnership.Profit and losses are split equally between the existing partners.
b.Sturges agrees to buy 50% of Williams interest by paying him $150,000 directly.
c.The partners need new ideas and agree to give Sturges a 20% interest in exchange for $150,000.Profits and losses are shared equally between the existing partners.
d.Williams wants to retire and is willing to leave the partnership in exchange for $281,000.Profits and losses were shared on the ratio of 2:3:5.

Understand the basic concepts of metabolic pathways, including glycolysis, citric acid cycle, and oxidative phosphorylation.
Recognize the differences in energy production between aerobic and anaerobic conditions.
Define the roles of ATP and NADH in metabolism.
Identify the organelles involved in metabolism, specifically eukaryotic cells.

Definitions:

Different Behaviors

Variations in actions or reactions of individuals, often influenced by internal or external factors.

Beliefs

Strongly held notions or convictions that individuals hold to be true, influencing their thoughts, feelings, and actions.

Working Condition

The environment in which an individual works, including physical and psychological aspects, safety, and health aspects.

Job Performance

The level of efficiency and effectiveness with which an individual fulfills their job responsibilities and duties.

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